City Ordinance 2-10-11 (B) ROA 1994 requires the Office of Internal Audit and
Investigations (OIAI) to perform reviews of City expenditures at the end of the
second through fourth quarters of each fiscal year (FY). This report is presented
to the City Council to satisfy the FY10 2nd Quarter requirement.

The Office of Internal Audit and Investigations (OIAI) performed a second follow-up of Audit Report No. 04-107, Personal Computer (PC) Licensing, which was issued March 29, 2006. OIAI issued the first follow-up report on September 24, 2008.

Effective July 1, 2004, an excise tax equal to one-fourth of one percent of the
gross receipts reported pursuant to the New Mexico Gross Receipts and
Compensating Tax (GRT) Act was imposed on any person engaged in business
in this municipality.

The Office of Internal Audit and Investigations (OIAI) performed a follow-up of Audit No. 06-111, City Operators Permits, issued May 30, 2007. The purpose of our follow-up is to report on the progress made by the City of Albuquerque (City) in addressing our findings and recommendations.

The Office of Internal Audit and Investigations (OIAI) conducted a management audit of the Transportation Infrastructure Tax (TransTax) for Fiscal Years (FY) 06 and 07. The audit was included in the FY09 approved audit plan.

The Office of Internal Audit and Investigations (OIAI) performed a follow-up of Audit No. 05-105, Permits and Inspection Processes, issued February 28, 2007. The purpose of our follow-up is to report on the progress made by the Planning Department (Planning) management in addressing our findings and recommendations.

The Office of Internal Audit and Investigations (OIAI) performed a follow-up of Audit No. 05-110, Special Audit of the Council Services Department (Council Services) issued July 26, 2006. The purpose of our follow-up is to report on the progress made by Council Services management in addressing our findings and recommendations.

City Ordinance 2-10-11 (B) ROA 1994 requires the Office of Internal Audit and
Investigations (OIAI) to perform reviews of City expenditures at the end of the second through fourth quarters of each fiscal year (FY). This report is presented to the City Council to satisfy the FY09 3rd Quarter requirement.

The Office of Internal Audit and Investigations (OIAI) performed a follow-up of Management Audit No. 05-107, Computer User IDs, issued June 28, 2006. The purpose of our follow-up is to report on the progress made by Department of Finance and Administrative Services/Information Systems Division (DFAS/ISD) management in addressing our findings and recommendations.

The Office of Internal Audit and Investigations (OIAI) performed a follow-up of Special Audit No. 05-108, Youth Services and Community Centers, issued October 25, 2006. The purpose of our follow-up is to report on the progress made by the Department of Family and Community Services (DFCS) management in addressing our findings and recommendations.

The Office of Internal Audit and Investigations (OIAI) conducted a management audit of the Albuquerque Police Department (APD) – Evidence Unit. This audit was included in the fiscal year (FY) 09 approved audit plan by request of the Chief of Police for the City of Albuquerque (City).

City Ordinance 2-10-11 (B) ROA 1994 requires the Office of Internal Audit and
Investigations (OIAI) to perform reviews of City expenditures at the end of the
second through fourth quarters of each fiscal year (FY). This report is presented
to the City Council to satisfy the FY09 2nd Quarter requirement.

The Office of Internal Audit and Investigations (OIAI) conducted a Citywide
performance audit of the security and storage of electronic user-developed
documents. This audit was included in the fiscal year (FY) 09 approved audit
plan.